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Is It Possible To Adopt A Budget Of Performance In The Iraqi Government Companies?
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Purpose: The study aims to investigate the extent to which material and non-material requirements are available in applying budgeting programs and performance in Iraqi governmental companies that are not aimed at achieving profits. whose activities are limited to providing services of public interest. This is done by studying the extent to which the requirements of each stage of preparing the programs and performance budget can be met.   Theoretical framework: The process of evaluating financial performance is the main objective of all economic units, whether they are governmental or private economic units. Budgets contribute to the evaluation process by analyzing deviations in the application. The study includes an analytical presentation of the importance of balancing programs and performance through criticisms directed at the traditional budget, known as item balancing.   Design/methodology/approach: The idea of reforming the Iraqi budget was born in the government as a result of the catastrophic failure of many government projects. After the decline in oil prices, which is the main source of financing public spending. Not to mention the war on ISIS, which made the budget sag with public spending. The study was conducted by relying on the questionnaire form. Which was distributed to a number of auditors, numbering 120 people. The study (Ho, 2018) was relied upon in conducting the applied study.   Findings: The results of the survey indicate the weakness of the possibility of applying the program budget in all its six basic stages, as it mainly requires amending the accounting system. This amendment also includes the use of cost accounting as a main element on which this budget is based in order to determine the goal of each program.   Research, Practical & Social implications: The traditional budget focuses on what is inevitably spent without focusing on how to manage resources under specific programmes. As a result, these effects have been reflected on many development projects, the completion of which is often delayed. Program and performance budget focuses on the program as a whole, and each program is evaluated according to what was implemented during the year.   Originality/value: This study is the first of its kind, which focused on the requirements of applying budget performance in Iraqi government-affiliated companies. With the aim of determining the adoption requirements in a way that can contribute to making recommendations towards the process of adopting this type of budget.

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Publication Date
Thu Mar 15 2018
Journal Name
Journal Of The College Of Education For Women
Metadiscourse Markers in Linguistic Abstracts by American and Iraqi Students of English
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Metadiscourse markers are means for organizing a writer’s information and create a connection with her/his readers. When students write, they usually focus on one type of these markers that is the interactive markers and belittling the use of the other type which is the interactional markers. That is to say, they emphasize on presenting and organizing their information only. Therefore, this study is conducted to bridge this gap. The researchers have selected 18 thesis abstracts. Nine of them are written by Iraqi students of English and the rest by American students. The aims of the study are to examine the types and sub-types of metadiscourse markers used by American and Iraqi students; investigate comparatively the impact of the metad

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Publication Date
Mon Jun 03 2024
Journal Name
Journal Of Kufa For Chemical Sciences
Biochemical Role of Blood Electrolytes in Old Iraqi Patients with COVID-19
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Background: Age progression is regarded as a critical risk factor in morbidity and mortality because of a weakened immune system. Although various studies have dealt with electrolyte imbalance in COVID-19 patients, the outcomes of these studies were partially understood. Objective: The current study aims to determine some biochemical parameters in old Iraqi COVID-19 patients and highlight the outcomes according to the aging role in the development of COVID-19 by suggesting new mechanisms. Materials and methods: forty COVID-19 patients were enrolled in the current study and divided into two groups: Gm includes (20) men, and Gf includes  (20) women. The parameters (Na+, K+, Cl-, LDH, and Hb ) were determined in sera of patients and c

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Publication Date
Fri Sep 30 2011
Journal Name
Journal Of Electrochemical Science And Technology
Electrodeposition of Silicon from Fluorosilicic Acid Produced in Iraqi Phosphate Fertilizer Plant
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Publication Date
Wed Mar 29 2017
Journal Name
Iraqi Journal Of Pharmaceutical Sciences ( P-issn 1683 - 3597 E-issn 2521 - 3512)
Calcium, Magnesium and Phosphorous Levels in Serum of Iraqi Women with Fibromyalgia
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         Fibromyalgia (FM) is a common, debilitating, and chronic pain syndrome. The women are more likely to have more tender points on examination than are their male counterparts. Iraqi study showed that FM occur in 1.5% among adolescents of Iraqi population. In compare to normal healthy women, present study was revealed that Iraqi women with FM have significant elevation of calcium (p = 0.003) with significant reduction of magnesium (p = 0.001), whereas the inorganic phosphorous was not differs (p = 0.31). In conclusion, magnesium and calcium would play a crucial role in etiopathogenesis of fibromyalgia.

Key words: calcium, magnesium, phosphorous, Fibromyalgia.

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Publication Date
Mon Jul 01 2024
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Study of Adhesion Molecules in Diabetes Mellitus Type2 Iraqi Patients with Dyslipidemia
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Background: Cell adhesion molecules are protein entities that are located on the cell surface. The vascular cell adhesion molecule-1 (VCAM-1) and intercellular adhesion molecule-1 (ICAM-1) expression is related to type 2 diabetes mellitus (T2DM) with dyslipidemia. Objectives: To determine the levels of VCAM-1 and ICAM-1 in T2DM patients with dyslipidemia and to explore the relationship between VCAM-1 and ICAM-1 and the development of dyslipidemia in T2DM patients. Patients and methods: The study included 150 individuals with an age range of (35-55) years. Patients with diabetes for more than 5 years were excluded. Fifty healthy individuals constituted Group 1 (G1), fifty patients with T2DM constituted Group 2 (G2), and fifty T2DM p

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Publication Date
Sun Jul 01 2012
Journal Name
Eastern Mediterranean Health Journal
Knowledge and practices of women in Iraqi universities on breast self examination
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This study evaluated the knowledge and practice of breast self-examination (BSE), among a sample of educated Iraqi women. The study sample comprised 858 women aged 18–62 years affiliated to 6 major Iraqi universities, categorized according to occupation as teaching staff (11.5%), administrative staff (18.0%) and students (70.5%). Data were collected by a self-completed questionnaire. In all, 93.9% of the women had heard about BSE, the main source of information was television (39.9%), doctors (18.4%) and the awareness campaign of the Iraqi National Breast Cancer Research Programme (11.6%). Only 53.9% of the women practised BSE; the most common excuses by those that did not were lack of knowledge of the significance of BSE (42.0%) and lack

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Publication Date
Mon Jan 01 2018
Journal Name
Journal Of Clinical And Diagnostic Research
Immunohistochemical Expression of HER2/neu Receptors in Iraqi Patients with Endometrioid Carcinoma
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Introduction: With the advent of era of targeted cancer therapy, the serious side effects of chemoradiotherapy have been minimised. Considering the success story of anti-HER2/neu drugs in breast cancer oncology, the present study was conducted. The study evaluates the immunohistochemical expression of HER2/neu in endometrioid cancer among Iraqi patients. Aim: To assess the immunohistochemical expression of HER2/neu in endometrioid carcinoma of uterus and to find the relationship of this expression with FIGO stage and grade and with patient age. Materials and Methods: In this cross sectional study, formalin-fixed, paraffin-embedded tissue blocks of 62 hysterectomy specimens that were diagnosed as endometrioid carcinoma in the teaching labora

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Publication Date
Tue Nov 01 2022
Journal Name
Reports Of Biochemistry And Molecular Biology
Comparative Study of New Biomarkers in Iraqi DM2 with and without Complications
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Publication Date
Tue Oct 31 2023
Journal Name
Sabrao Journal Of Breeding And Genetics
PALYNOLOGICAL DIVERSITY OF POLLEN MORPHOLOGY IN ENDEMIC NORTHERN IRAQI HYPERICUM SPECIES (HYPERICACEAE)
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The presented research investigated the pollen morphology of endemic Iraqi Hypericum species. The study revealed phenotypic features of pollen grains in the polar and equatorial views and their quantitative and qualitative characteristics. The results showed that the pollen grains of the genus Hypericum were radially symmetrical and isopolar, and their apertures were simple and tricolporate, except the species H. davisii, distinguished as tetracolprate. Dividing the studied species based on pollen grain sizes comprised two groups. Small pollen grains with an average length of the equatorial view ranged between 10–16 μm in H. lysimachioides and H. vermiculare. Medium-sized pollen grains with an average extent between 17–26 μm e

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Publication Date
Sun Jul 01 2012
Journal Name
Bulletin Of The Iraq Natural History Museum
OCCURANCE OF ADULT MUSCID FLIES ON STICKY TRAPS IN SOME IRAQI PROVINCES
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